Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Business Support Services - commercial complex (Mall) - Since the licensee of the appellant did not take any assistance or aid from the appellant, the appellant is not involved in any business process or part thereof of the licensee in any way - stay granted - AT
Business Support Services - commercial complex (Mall) - Since the licensee of the appellant did not take any assistance or aid from the appellant, the appellant is not involved in any business process or part thereof of the licensee in any way - stay granted - AT
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